This article is a couple of years old (2008) but it’s all pretty much still spot-on. And it’s particularly timely since as year-end approaches, folks who may be eligible ought to be considering the Solo 401(k). And if they want to establish one for 2010, they need to get that account opened NOW. No money needs to go in right now – you have until you file your taxes for that. But the accounts have to be open before the end of the year.